DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-2(1)(1), BANGALORE

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

disallowed the claim on the premises that the assessee was not engaged in manufacturing activity. The assessee argued that the amended provision of section 80JJAA of the Act by the Finance Act 2016 is applicable from 1st April 2017. Hence amended provision which relaxes the condition of manufacturing activity is applicable for A.Y. 2017-18. . ITA No.652- 653-980/Bang/2025

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-2(1)(2), BANGALORE

In the result appeal of the assessee is hereby allowed